What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn, subject to the condition that if the dispute is not resolved under the VSV scheme, the assessee can seek reinstitution of the appeal.

The assessee filed an appeal against an order of the CIT(A). Subsequently, the assessee opted for the Vivad Se Vishwas (VSV) scheme and filed the necessary declarations. The Revenue had no objection to the withdrawal of the appeal.

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee opting for the Vivad Se Vishwas scheme.

Surajmal, Ghaziabad vs ITO | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI

For Appellant: Ms. Mansi Jain, C.A

For Respondent: Ms. Sangeeta Yadav, Sr. D.R

Hearing: 27.10.2021Pronounced: 27.10.2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-1’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) (Assessment Year : 2010-11) Surajmal Vs. ITO Vill. Kajipur Urf Sadikpur, Ward -2(3) Ghaziabad, Uttar Pradesh Ghaziabad PAN : FLSPS 3954 K (APPELLANT) (RESPONDENT) Assessee by Ms. Mansi Jain, C.A. Revenue by Ms. Sangeeta Yadav, Sr. D.R. Date of hearing: 27.10.2021 Date of Pronouncement: 27.10.2021 ORDER PER ANIL CHATURVEDI, AM:

This appeal filed by the assessee is directed against the order dated 31.05.2019 of the Commissioner of Income Tax (Appeals)-Ghaziabad relating to Assessment Year 2010-11.

Before me, assessee has moved an application dated 20.10.2021 wherein the assessee has stated that it has opted for Vivad Se Vishwas (VSV) 2020 and has filed the declaration (Form- 1) and undertaking (Form-2) Scheme and department had issued

2 Form-3. The assessee therefore seeks to withdraw the appeal, to which the Revenue has no objection.

After considering the request made by the assessee, I dismiss the appeal of assessee as withdrawn subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment year is not ultimately resolved in terms of the aforesaid Act, the assessee shall be at liberty to approach the Tribunal for reinstitution of the appeal and the Tribunal shall consider such application appropriately as per law. With these directions, appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed.

Order pronounced in the open court on 27.10.2021, immediately after conclusion of the hearing of the matter in virtual mode.

SURAJMAL,GHAZIABAD vs. ITO WARD - 2(3), GHAZIABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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